☰ Revisor of Missouri


Chapter 148

< > Effective - 28 Aug 1982    bottom

  148.180.  Tax due, when — credit for overpayment — penalty for nonpayment. — The tax imposed by sections 148.120 to 148.230 shall be due and payable upon the last day upon which a return must be filed under section 148.160.  Upon the filing of such return the full amount of any tax as computed by the taxpayer shall be paid to the director, who as soon as is practicable thereafter shall examine it and determine the correct amount of the tax.  If the director determines that the taxpayer has paid a tax in excess of the amount lawfully due, the director shall permit a credit.  If any tax due hereunder is not paid when due, the taxpayer shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from such time.


(L. 1945 p. 1937 § 7, A.L. 1982 H.B. 1351, et al.)

---- end of effective  28 Aug 1982 ----

use this link to bookmark section  148.180

Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law
In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions End Report

Site changes Pictures Contact

Other Links
Legislative Research Oversight MOLIS
Library MO WebMasters
Missouri Senate
State of Missouri
Missouri House